Irish Revenue has published eBrief No. 223/19 on amended MAP guidelines to reflect the BEPS MLI.
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Guidelines for requesting Mutual Agreement Procedure ("MAP") assistance in Ireland
Tax and Duty Manual Part 35-02-08 - Guidelines for requesting Mutual Agreement Procedure ("MAP") assistance in Ireland - has been amended to reflect the ratification in Ireland of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("MLI"), which …